European UnionFinland Flashback on ECJ cases C-169/00 (Commission v Finland) – Exemption for the services supplied by authors, artists and performers of works of art 31 July 2022
Finland Government declares penalty exemption of late VAT filings for OSS-registered nonresident companies 28 June 2022
Finland European Council authorizes Finland to apply a reduced rate of taxation to electricity supplied to certain heat pumps, electric boilers and recirculating water pumps 27 June 2022
Finland Written confirmation required to apply VAT exemption or refund for supplies to the armed forces in another member country 23 June 2022
Finland Finland Tax Agency Announces Waiver on Collection of Late VAT Filing Penalties for OSS-Registered Foreign Companies 09 June 2022
European UnionFinland Flashback on ECJ Cases C-74/11 (Commission v Finland) – A VAT Group can be limited to the financial and insurance sector 08 June 2022
Finland Finnish Tax Administration will not collect late-filing penalties for VAT returns from foreign companies in March-September due to delays in development work 02 June 2022
Finland Government Proposes to Apply VAT Zero-Rate to Certain Supplies to Ukrainian Refugees 25 May 2022
Finland Updates on the OECD Pillar Two minimum tax directive and a directive to amend VAT rate laws 15 April 2022
European UnionFinlandSweden EC finds most countries fail to implement all best practices; Finland and Sweden top of the class 14 April 2022
European UnionFinland Flashback on ECJ Cases – C-219/13 (K) – Reduced VAT rate applicable only to books printed on paper 21 March 2022
European UnionFinland Flashback on ECJ Cases – C-10/08 (Commission v Finland) – Finland is not allowed to allow the deduction of motor vehicle tax from VAT 10 March 2022
Finland Supreme Court: Compensation for non-payment not to be regarded as consideration for VAT exempt financial service 08 March 2022
Finland Bill No. 5/2022 now allows tax-free airport shops to sell goods to passengers traveling into and out of Finland 16 February 2022
European UnionFinland Flashback on ECJ Cases – C-350/10 (Nordea Pankki Suomi) – VAT exemption does not apply to electronic messaging services for financial institutions (SWIFT) 25 January 2022
Finland Guidelines updated on taxability of transport services supplied by subcontractors 26 December 2021
Finland Finland Parliament Considers Bill to Exempt VAT for In Vitro Diagnostic Devices Due to Coronavirus 25 December 2021
Finland The government is proposing the abolition of 24 percent VAT on corona home tests 22 December 2021
Finland Finland Tax Agency Updates Guide on VAT Liability of Cross-Border Trade in Services 18 November 2021
European UnionFinland Flashback on ECJ Cases – C-33/11 (A oy) – VAT exemption for the delivery of aircraft for international charter flights for companies and private individuals 29 September 2021